TMI Blog2018 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ir launch vehicle project for transporting rocket fuel etc. The launch paid from where national prestigious launches are taking place. That these are in the form of technical equipment for their launch vehicles - the certificate has been given certifying the description and quantity of each type of goods cleared availing the exemption. So also the intended use of the goods for the said project is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icultural tractors which are exempted under Notification No. 6/2006 dated 1.3.2006. They supplied two tractors to M/s. Sathish Dhawan Space Centre, SHAR, Sriharikota availing the exemption under the Notification No.64/95 dated 16.3.1995. The department was of the view that the said goods are not eligible for exemption. Show cause notice was issued proposing to deny the exemption and also for recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption on erroneous grounds. She relied upon the decision in the case of P.L. Haulwel Trailers Vs. Commissioner of Central Excise, Chennai - 2002 (142) ELT 204. 4. The ld. AR Shri K.P. Muralidharan reiterated the findings in the impugned order. He submitted that the authorities issuing the certificate has stated that tractors are eligible for exemption as per the notification. That the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailing the exemption. So also the intended use of the goods for the said project is also certified. We do not find any material to disbelief this certificate. The department also has not furnished any evidence to show that the certificate issued is not proper. Even though the goods cleared may be tractors, the same have been put to use by SHAR for the purpose of launching projects. The said item ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
